HS Code Detail
610711 Chapter 61 · Clothing (knit) Underpants / briefs, cotton, knitted
Six-digit subheading in Clothing (knit), chapter 61 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 610711
You will declare against a longer local code that begins 610711: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇨🇦Canada | 18% | 5% |
| 🇩🇪Germany | 12% | 19% |
| 🇵🇹Portugal | 12% | 23% |
| 🇬🇧United Kingdom | 12% | 20% |
| 🇺🇸United States | 7.4% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 610711 into Germany
An illustrative consignment of 610711 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 12% | EUR 258.00 |
| Germany tax at 19%, charged on the value plus the duty | EUR 457.52 |
| Total, before commercial charges | EUR 2,865.52 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,865.52 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 610711 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 610711 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=6107.11 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=61&to=62&format=CSV&styles=false. Both returned 7.4%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 6107.11.00 7.4%
- 🇬🇧GB
- Third country duty for 610711 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6107110000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6107110000 12.00 %
- 🇨🇦CA
- MFN for 610711 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch61-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 18%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 6107.11.00 18%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 610711 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6107110000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=610711&origin=CN&destination=DE. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6107110000 12.00 %
Markets with no figure recorded
Australia: Two official readings of 6107.11 returned different answers, so no Australia figure is recorded. Averaging them, or preferring one, would publish a number neither reading supports.
Re-check first: Cotton and knitted are both required. Underpants of man-made fibres are 6107.12 and woven underwear falls in heading 6207, and this United States figure covers neither.
What falls under 610711
- Men's or boys' underpants and briefs of cotton, knitted or crocheted
- Cotton knit boxer briefs, trunks, Y-fronts and knitted boxer shorts sold as underwear
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
610342: Knitted cotton shorts
A woven boxer short is underwear when it is made and sold as underwear and outerwear when it is not, and the two can look alike on a hanger. Underwear construction usually shows in the waistband, the fly and the absence of pockets, and pockets are the single most telling feature.
611241: Swim shorts
Swimwear is identified by construction for swimming, typically a mesh lining and a drawcord waist. A knitted trunk without those features is underwear, and a lined one with a drawcord is swimwear even when the outer fabric is identical.
Classification & cost note
Underwear is separated from outerwear by how the garment is made rather than by where it is worn, and the features that carry the argument are consistent: an absence of pockets, a covered or exposed elasticated waistband designed against the skin, and a fly construction. Retail packaging supports a classification but does not create one, so multipack presentation helps the case without settling it. There is a further point importers of multipacks miss. A set of several identical garments put up for retail sale is not a set for tariff purposes in the way a mixed set is, because the items are all the same kind, so each garment is simply classified as itself and the pack takes that code. That is straightforward, but it means the pack quantity has no bearing at all on the code or the rate.
Typical products: Cotton knit boxer briefs and trunks · Ribbed cotton Y-fronts · Knitted cotton boxer shorts as underwear · Multipack cotton briefs · Long leg cotton knit trunks · Cotton and elastane knit underwear · Seamless bonded waistband briefs · Modal blend knitted trunks
What the notes to section XI say
Chapter 61 sits in section XI, textiles and textile articles, where a section note governs every chapter in the section and applies before the heading notes below; the 10 reaching chapter 61 name no heading this site holds a code under, and they are quoted whole on the chapter 61 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/11 on 2026-09-08.
What the nomenclature says about heading 6107
610711 is a subheading of 6107, men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted , and it is the only code this site holds under that heading.
No numbered note to chapter 61 takes heading 6107 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 61 page.
One further note to chapter 61 names heading 6107 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 3 to chapter 61, which is about something else
b. The term 'ensemble' means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
Read from the notes to chapter 61 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/61, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6107, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 61 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 610711
What separates boxer shorts as underwear from shorts as outerwear?
Construction. Underwear typically has no pockets, an elasticated waistband made to sit against the skin and often a fly. Pockets are the single most telling feature pointing to outerwear.
Does retail packaging decide the classification?
It supports it without settling it. Multipack presentation as underwear is evidence, but a garment constructed as outerwear does not become underwear by being packed as it.
Does a multipack change the code?
No. Several identical garments packed together are each classified as what they are, so the pack takes the same code as one garment and the quantity has no bearing on the rate.
Are thermal base layers underwear?
Not usually. A thermal top or bottom worn for insulation under outerwear is generally classified as the garment it resembles rather than as underwear, because it is not constructed as underwear. The absence of a fly and the presence of flatlock seams and a shaped athletic cut point away from this subheading.
Related codes in Chapter 61
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